MO HB3254

Requires all counties to set separate property tax levy rates for each subclass of real property (residential, agricultural, commercial) and personal property beginning January 1, 2027, eliminating the current opt-out provision

Increases required training for new county assessors appointed after January 1, 2027 from 32 hours to 40 hours, with newly elected assessors required to complete training before assuming office

Authorizes assessors to use aerial imagery, satellite imagery, GIS, drones, and other technologies for property assessments, which can satisfy physical inspection requirements

Requires all counties to offer pre-payment options for property taxes on an annual, semiannual, or quarterly basis by January 1, 2028, and allows counties to establish partial payment plans for disputed residential assessments

Increases state reimbursement to counties for assessment costs from $3 to $4 per parcel for counties with up to 20,000 parcels and requires the state to reimburse political subdivisions for revenue losses from senior citizen property tax credits authorized under sections 137.1050 and 137.1055